The municipality's capital and infrastructure assets were listed at global value, which consisted of a variety of items with different useful lives. Before the 2010 financial year, the municipality claimed Directive 4 which allowed medium capacity municipalities a 3-year phase-in period from the 1st date of GRAP implementation in 2007/2008. Through this transition period the municipality continuously worked on getting the Asset Register compliant for the 2010/11 audit. A process on unbundling all infrastructure assets according to the original costs was underway. The methods used were to obtain all payment certificates and Bills of Quantities (BoQs) for the different projects. Furthermore, other costs associated with the assets, such as professional fees, were allocated on a pro-rata basis to the individual items of PPE. The assets were then depreciated as from the construction period when it was available for use until the end of their useful lives.